Legal Opinion
In Re Branagan, Jr.
United States Bankruptcy Court, E.D. Pennsylvania
Decided May 12, 2006No. 19-10680PublishedCited by 1 opinion
1Opinion of the Court
OPINION
BRUCE FOX, Bankruptcy Judge.
Presently before me is an objection by the chapter 11 debtors to an amended unsecured, priority claim filed by the United States, through its agency the Internal Revenue Service. Proof of claim #27, dated May 5, 2003 — which amended an earlier claim filed on January 30, 2003— asserts that the debtors owe the United States $302,115.20. Furthermore, the United States contends that its debt holds priority status pursuant to 11 U.S.C. § 507(a)(8).
As will be discussed, this claim is based upon the failure of a corporation known as Pennsbury Excavating and…
2Cases cited61 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- Slodov v. United StatesSupreme Court of the United States · 1978
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
56 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011